Stephen Bahr, Jeffrey Glogower and Adam Randle (Polsinelli LLP): Impact Of President Biden’s Tax Plan On Estate Planning (July 26, 2021)

Stephen Bahr, Jeffrey Glogower and Adam Randle, of Polsinelli, have made available for download their article, Impact Of President Biden’s Tax Plan On Estate Planning, published in JDSUPRA. The abstract is as follows: With Democratic control of the White House and Congress, there has been much speculation on what President Biden’s tax proposal will look … Continue reading Stephen Bahr, Jeffrey Glogower and Adam Randle (Polsinelli LLP): Impact Of President Biden’s Tax Plan On Estate Planning (July 26, 2021)

Procedurally Taxing: Is IRS Appeals Using the Taxpayer First Act to Restrict Taxpayer Access? (July 23, 2021)

Caleb Smith, Visiting Associate Clinical Professor and the Director of the Ronald M. Mankoff Tax Clinic at the University of Minnesota Law School, posted "Is IRS Appeals Using the Taxpayer First Act to Restrict Taxpayer Access?" which discusses the Taxpayer First Act. The article begins as follows: As the name and its suggests, the Taxpayer … Continue reading Procedurally Taxing: Is IRS Appeals Using the Taxpayer First Act to Restrict Taxpayer Access? (July 23, 2021)

Forbes – Delaware Department Of Insurance Loses IRS Summons Fight For Artex And Tribeca Captives But Can Appeal (July 23, 2021)

Jay Adkisson has made available his article, Delaware Department Of Insurance Loses IRS Summons Fight For Artex And Tribeca Captives But Can Appeal, published in Forbes. The article begins as follows: I have previously written about the lawsuit filed by the U.S. Department of Justice to enforce an IRS summons directed to the Delaware Department of Insurance … Continue reading Forbes – Delaware Department Of Insurance Loses IRS Summons Fight For Artex And Tribeca Captives But Can Appeal (July 23, 2021)

Andrew T. Hayashi and Justin Hopkins: The Charitable Tax Deduction and Civic Engagement (July 22, 2021)

Andrew T. Hayashi and Justin Hopkins, of The University of Virginia School of Law and The University of Virginia respectively, have made available for download their article, The Charitable Tax Deduction and Civic Engagement, published in the Virginia Public Law and Legal Theory Research Paper. The abstract is as follows: In an era characterized by … Continue reading Andrew T. Hayashi and Justin Hopkins: The Charitable Tax Deduction and Civic Engagement (July 22, 2021)

Jessica Jay: Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part One (February 1, 2021)

Jessica Jay, of the University of Denver Sturm College of Law, has made available for download her article, Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part One, published in The Environmental Law Reporter. The abstract is as follows: When the Internal Revenue Service began disallowing gifts of perpetual conservation easements … Continue reading Jessica Jay: Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part One (February 1, 2021)

Forbes – How To Take Tax Write Offs For Helping Relatives (July 21, 2021)

Bob Carlson has made available his article, How To Take Tax Write Offs For Helping Relatives, published in Forbes. The article begins as follows: It’s very common for family members to become caregivers for other family members or help them financially when medical care or long-term care is needed. It’s also common for these families … Continue reading Forbes – How To Take Tax Write Offs For Helping Relatives (July 21, 2021)

CJ Ryan: Paying for Law School: Law Student Loan Indebtedness and Career Choices (January 29, 2020)

CJ Ryan, of the University of Louisville, has made available for download his article, Paying for Law School: Law Student Loan Indebtedness and Career Choices, published in the University of Law School Legal Studies Paper. The abstract is as follows: Student loan debt has reached crisis levels, topping $1.64 trillion dollars this year and surpassing … Continue reading CJ Ryan: Paying for Law School: Law Student Loan Indebtedness and Career Choices (January 29, 2020)

NY Times – Older Singles Have Found a New Way to Partner Up: Living Apart (July 16, 2021)

Francine Russo, of The New York Times, has have made available for download her article, Older Singles Have Found a New Way to Partner Up: Living Apart, published in The New York Times. The article begins as follows: About three years after she was widowed in 2016, the Chicago psychotherapist Linda Randall, then 78, felt … Continue reading NY Times – Older Singles Have Found a New Way to Partner Up: Living Apart (July 16, 2021)

Adam J. Hirsch: Models of Electronic-Will Legislation (June 20, 2021)

Adam J. Hirsch, of the University of San Diego, has made available for download his article, Models of Electronic-Will Legislation, published in the Real Property, Trust and Estate Law Journal. The abstract is as follows: This Article examines alternative ways lawmakers could structure legislation validating electronic wills. The Article identifies four essential models, each of … Continue reading Adam J. Hirsch: Models of Electronic-Will Legislation (June 20, 2021)

Jay A. Soled: Gift and Estate Taxes: The Case for Deunification (May 25, 2020)

Jay A. Soled, of Rutgers University, has made available for download his article, Gift and Estate Taxes: The Case for Deunification, published in the Harvard Journal of Legislation. The abstract is as follows: For the last half a century, the federal gift tax has been relegated virtually out of existence. There are many reasons that … Continue reading Jay A. Soled: Gift and Estate Taxes: The Case for Deunification (May 25, 2020)